# Audit Opinions

Annual financial statement audit opinions for listed companies, including the opinion type (standard unqualified, qualified, disclaimer of opinion, adverse, etc.), audit fees, the accounting firm, and the signing certified public accountants. Disclosed with annual reports, once per year. Audit opinions are key to assessing the credibility of financials and governance risk, as non-standard opinions often flag financial or operational problems. Commonly used for risk screening, blow-up avoidance, and statement-quality filtering. Audit fees are denominated in CNY (yuan).

`GET /v2/financials/audit`

## Parameters

| Name | Type | Required | Description |
| --- | --- | --- | --- |
| `symbol` | string | No | Stock code, e.g. 000001.SZ |
| `start_date` | string | No | Start date (YYYYMMDD) |
| `end_date` | string | No | End date (YYYYMMDD) |
| `period` | string | No | Report period YYYYMMDD, e.g. 20231231 |
| `ann_date` | string | No | Announcement date YYYYMMDD |

## Key Response Fields

| Field | Description |
| --- | --- |
| `ann_date / end_date` | Announcement date / report period end |
| `audit_result` | Audit opinion type |
| `audit_agency` | Audit firm |
| `audit_sign` | Signing auditors |
| `audit_fees` | Audit fees (CNY) |

## API Example

cURL

```
curl -H "X-API-Key: YOUR_KEY" \
  "https://asharehub.com/v2/financials/audit?symbol=000001.SZ"
```

Python SDK

```
from asharehub import AShareHub

client = AShareHub(api_key="YOUR_KEY")
df = client.audit(symbol="000001.SZ")
print(df.head())
```

## Sample Data

returns a pandas.DataFrame

| symbol | ann_date | end_date | audit_result | audit_fees | audit_agency | audit_sign |
| --- | --- | --- | --- | --- | --- | --- |
| 000001.SZ | 20260321 | 20251231 | 标准无保留意见 | 9140000 | 安永华明会计师事务所 | 陈胜,罗杨 |
| 000001.SZ | 20250315 | 20241231 | 标准无保留意见 | 8940000 | 安永华明会计师事务所 | 昌华,王阳燕 |
| 000001.SZ | 20240315 | 20231231 | 标准无保留意见 | 9750000 | 安永华明会计师事务所 | 昌华,王阳燕 |
